SELECT
 EMP.EMP_CODE as CODE
 ,EMP.EMP_LAST_NAME as SURNAME
 ,EMP.EMP_FIRST_NAME as NAME
FROM
 EMP
 INNER JOIN EMP x
 ON replace(EMP.EMP_LAST_NAME, ' ', '') = replace(x.EMP_LAST_NAME, ' ', '')
 AND replace(EMP.EMP_FIRST_NAME, ' ', '') = replace(x.EMP_FIRST_NAME, ' ', '')
WHERE
 EMP.VALID_FLG = '1'
 AND EMP.EMP_CODE <> x.EMP_CODE
ORDER BY
 SURNAME
 ,NAME
 ,EMP.EMP_CODE